نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 86 (پاییز 1402)

In the last few years, artificial intelligence (AI) has brought about huge changes in many industries. The food industry is no exception to this rule, and artificial intelligence has made its impact on the world of food and beverages. Today, many organizations have realized that artificial intelligence has great potential to increase productivity, reduce food waste, and improve supply chain disruptions. As a result, many food industry activists are trying to make this industry benefit from the benefits of artificial intelligence and its subcategories as soon as possible. But what exactly is the impact of artificial intelligence on the food industry? What is the use of artificial intelligence in the food industry? Stay with us until the end of this article to answer these questions and learn more about the benefits of AI for the food industry.

As the audit tenure increases, the quality of the audit also increases, as a result, the uncertainty of information decreases. The audit quality affects the information asymmetry between traders, which results in an increase in the quality of the company's financial reporting and ultimately a reduction in agency costs in the company. The purpose of this research is to study the effect of business continuity risk on the relationship between auditor tenure and agency costs. The statistical research population of companies admitted to the Tehran Stock Exchange and the studied sample includes 140 companies admitted during the years 1396 to 1400. The research method is descriptive and in terms of the relationship between the variables, it is a combination of causality-correlation, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the analysis of the research model showed that the risk of continuity of activity has a negative and significant effect on the relationship between the tenure of the auditor and agency costs.

The purpose of the current research is to examine the relationship between smoothing profit and value for shareholders, emphasizing the uncertainty of economic policy. This research is an applied research in terms of its nature and survey method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed through the use of information collection, through past information, it is among the studies of The post-event type is included. In the course of conducting this research, five hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel using the software. Stata statistics were analyzed. The results of the hypothesis test show that: there is a significant direct relationship between profit smoothing and shareholder value. Also, among the criteria of economic policy uncertainty, three criteria of inflation rate, interest rate and economic growth have an effect on the relationship between profit smoothing and value for shareholders (inflation rate and economic growth have a direct effect and interest rate has an inverse effect). But the exchange rate criterion does not affect the relationship between profit smoothing and value for shareholders.

The purpose of this study is to investigate the impact of audit fees on the irregularity of profit stability. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the hypothesis test showed that the audit fee had an adverse effect on the stability of the return on assets. Finally, the inverse effect of the audit fee on the stability of gross profitability was proved.

The main purpose of this research is the effect of the CEO's power on the probability of paying dividends, taking into account the role of cash flow fluctuations and company profitability. To conduct the research, the information of 118 companies admitted to the Tehran Stock Exchange in the years 1393 to 1400 was used, and statistical tests were performed in Eviews 12 software. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The results of the research showed that the power of the CEO has a negative and significant relationship with the probability of paying dividends. On the other hand, the decrease in profitability moderates the relationship between the CEO's power and the probability of paying dividends. Also, high cash flow volatility does not moderate the relationship between the CEO's power and the probability of paying dividends.

The purpose of this research is to investigate the effect of the quality of internal control on the disclosure of social responsibility information in companies listed on the Tehran Stock Exchange. In line with the purpose of the research, a hypothesis was formulated. In order to test this hypothesis, using the systematic elimination method, a sample of 106 companies was selected from among the companies admitted to the Tehran Stock Exchange during the years 2013 to 2014. For data analysis and hypothesis testing, multivariate regression models have been used using the combined data method. The results of the research hypothesis showed that the quality of internal control has a positive and significant effect on the disclosure of social responsibility information.

The purpose of this research is to review environmental accounting and its difference from traditional accounting. One of the subcategories of accounting during the past years is environmental accounting, which has been developed. Environmental accounting (green) is a set of activities that increases the ability of accounting systems to identify, register and report the effects of environmental destruction and pollution. First, the history of environmental (green) accounting will be introduced, and then the dimensions, goals, reasons for its usefulness, its forms and applications, framework, advantages, and finally, we will discuss the difference between green accounting and traditional accounting.

The main purpose of this research is to examine the role of environmental, social and corporate factors in predicting the financial distress of banks admitted to the Tehran Stock Exchange. 1392 to 1400. Based on the sampling method, 15 banks and companies admitted to the Tehran Stock Exchange were selected as a statistical sample. If we consider the classification of research according to the purpose, the current research is in the category of applied research, this research is descriptive-cause-effect according to the applied purpose and based on the method of data collection. Also, the data analysis was done by using Eveyuz software. The results obtained from the test of the research hypotheses showed that environmental, social and corporate factors have an effect in predicting the financial helplessness of banks admitted to the Tehran Stock Exchange. is a transition

Capital projects require a significant amount of planning and funding because they are a significant investment. If you go through the process of capital budgeting, you will know how much money you need and whether it can financially affect your other investments. Capital projects can be independent, meaning they do not affect the financing of other projects in the company, or mutually exclusive, meaning they are somehow related to the financing of other projects. Therefore, considering the importance of the issue, we will examine the impact of corporate social responsibility on the capital budgeting of companies admitted to the Tehran Stock Exchange. Therefore, the main goal of this research is to examine the impact of corporate social responsibility on the company's capital budgeting, and the research method is applied, and the socio-statistics of this research includes companies admitted to the Tehran Stock Exchange, which are 105 companies with Using the systematic elimination method was chosen as a statistical sample. The time frame of this research includes a 5-year period from the beginning of 2016 to the end of 2014. In order to collect data, the website of the stock exchange organization and the new Rahavard software were used, and then the collected data were analyzed by Eviuse software, and the results showed that social responsibility is related to the components of capital budgeting. It is direct and meaningful.

The purpose of this research is to investigate the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit in companies admitted to the Tehran Stock Exchange. The research method was a descriptive survey and data collection was done in the field and a questionnaire was used. The statistical population including managing directors, financial managers, accountants, auditors and internal inspectors was selected by simple random sampling in the number of 260 people.Then, regression model and structural equation model have been used to test the research hypotheses. The findings of the research indicate that the level of social responsibility of companies and the professional ethics of auditors affect the effectiveness of internal audit. Therefore, it can be concluded that the basis of changes in corporate social responsibility and professional ethics of the effectiveness of internal audit reports in companies can be explained.

Auditing process plays a major role in financial reporting because it increases the reliability, validity and overall quality of accounting information. Therefore, financial reporting is of primary importance for creditors' assessment of the company's ability to repay its debts. Therefore, high-quality auditing reduces uncertainty, builds trust of capital providers in financial statements, and affects companies' access to finance. Therefore, according to the above contents, this research seeks to investigate whether audit fees have an effect on access to financing. Also, the time domain includes 10 consecutive years from 1391 to 1400 with a sample of 112 companies admitted to the Tehran Stock Exchange, which was estimated using multivariable linear regression and combined data to test the hypotheses. The results of the findings showed that audit fees have a significant and inverse effect on access to financing.

In this research, the moderating role of corporate governance power on the relationship between tax avoidance and profiteering of managers of companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of this research consists of 618 observations (year-company) for 103 companies during the period of 2016 to 2016, which were selected by systematic elimination method. The results of the regression analysis on the combined data using the random effects estimation method indicate that corporate tax avoidance has a significant and positive effect on the discretion of managers in companies listed on the Tehran Stock Exchange, and the power of corporate governance on the relationship between tax avoidance and profit. The demands of managers of companies admitted to the Tehran Stock Exchange have a significant and moderating effect in the direction of weakening.

Profit management is a controversial topic and researchers have conducted many researches in this field. On the other hand, financial helplessness has been noticed by scholars due to its great importance. Researchers have tried to prevent opportunistic profit management and predict financial helplessness to help manage companies before bankruptcy. This article aims to review the researches of researchers in the field of profit management and financial stagnation and the relationship between profit management and financial stagnation, and as a result, it will be stated that financial helplessness cannot be kept hidden for a long time by using profit management.

Corporate social responsibility has attracted the attention of researchers, investors, legislators and other stakeholders in the last few decades. In recent years, there have been increasing calls for companies to pay more attention to social, environmental and ethical issues. In fact, the demand for investment in social activities has increased greatly in recent years. Therefore, the purpose of this research is to investigate the effect of the characteristics of the head of the audit committee on the disclosure of social contributions. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2016 to 2016. The findings of the present study show that the independence of the chairman of the audit committee has a positive and significant effect on the disclosure of social responsibilities. Also, the tenure and expertise of the head of the audit committee have a positive and significant effect on the disclosure of social responsibilities. These findings indicate that the characteristics of the head of the audit committee are an effective factor in improving the disclosure of social responsibilities.

The main goal of this research is to investigate the impact of human, social and production capital disclosure on the company value in companies listed on the Tehran Stock Exchange during the years 2014 to 2015. The statistical sample of the research is 160 companies admitted to the Tehran Stock Exchange. The research method is a descriptive correlation with an applied approach, and the method of collecting information in the theoretical foundations section is from the library method and in the hypothesis testing section from the document analysis method of financial statements. In general, the statistical method used in this research is correlation and multivariate linear regression. The results of the research hypotheses test showed that the disclosure of human capital has a direct effect on the value of the company, and the disclosure of productive and social capital does not affect the value of the company.

The purpose of this research is to investigate the effect of managerial ability on corporate tax risk and long-term tax avoidance in companies listed on the Tehran Stock Exchange. The current research is an applied research from the perspective of the result of its implementation, from the perspective of the goal of conducting an analytical research (correlation method), from the perspective of the logic of conducting a comparative-inductive research, and from the perspective of the time dimension, it is a longitudinal research (post-event). In line with the aim of the research, data related to 180 companies admitted to the Tehran Stock Exchange during the years 2014 to 2014 were examined. To test the hypotheses, multivariate regression model and Eviuse software version 13 were used. The results showed that management ability increases tax risk and long-term tax avoidance. Capable managers can better align their business decisions with tax strategies and can easily use the opportunities created for tax planning in order to increase the company's efficiency due to their high understanding of the company's operating environment.

The present study examines the relationship between family control, agency conflicts, company cash assets and company value in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 113 companies were selected through systematic elimination sampling for the 7-year period between 1395 and 1401, and the data related to the research variables were collected in Excel using the software. Amari Evioz version 10 were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between family control, agency conflicts, and the company's cash assets with the company's value.

At the present time, financing of the capital market in which companies operate causes the growth of companies, in fact, in order to progress and grow, they need to develop their activities through new investment. Equity financing is more suitable for financing innovative and riskier companies, because equity holders benefit directly when the company succeeds, and equity contracts do not exacerbate financial problems for companies. Appropriate placement of the combination of capital market financing, growth of companies, is a fundamental step for optimal use. From the sources, it has the promotion of accountability, transparency, respect for fairness and the rights of all the stakeholders of the company in line with the performance of the company.In fact, the purpose of this research is to investigate the financing of the capital market on the growth of companies admitted to the stock exchange.Using the analysis of the companies admitted to the Tehran Stock Exchange in the period of 1398-1400, we investigate. The statistical sample of the research consists of 130 companies. Data analysis has been done with the help of Eviews10 software. In order to investigate the simultaneous effects of all the independent variables of the research on the dependent variable, in addition to the separate regression of each of the independent variables, a general regression of the variables was also performed.The findings and results of the research show that the capital market financing index has a significant relationship with the company's growth and also according to the company's size model, financial leverage, profit management, sales growth, total assets, and financial loss have a significant relationship. In the meantime, the results of these studies show that the use of capital market financing planning acts as a supervisory body for companies, which can effectively affect the total assets and growth of the company

The purpose of this study is to determine the relationship between the innovative dimensions of comprehensive quality management and the reduction of banking risk according to macroeconomic indicators. The research method was descriptive-survey and of an applied type, and the research data was collected in a cross-sectional manner in the second half of 1402, through a questionnaire that was replicated among the sample members and in a certain period of time, and the validity was in the form of face validity and reliability of the data with The use of Cronbach's alpha test and its regression analysis were discussed. In this regard, the statistical population of the commercial banks of Fars province is 270 people, and the statistical sample includes 155 people from all the employees and supervisors in these banks, who were selected using Morgan's table. The results of the research indicate that there is a significant relationship between the innovative dimensions of comprehensive quality management and the reduction of banking risk according to macroeconomic indicators. Therefore, employee training, soft skills and management training hours can have an effect on reducing banking risk.

Late submission of information and financial statements leads to loss of relevance of information for users. The qualitative features of financial statements are divided into two categories: reliability and relevance. In general, a balance should be established between the qualitative features of information, and this is known as the limitations governing financial reporting. When information is provided late, the relevance of the information is affected. The purpose of this research is to investigate the effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2016 to 2016. The findings of the research show that the size of the company has a positive and profitable effect and the financial conditions of the company have a negative and significant effect on the delay in submitting the audit report. While the effectiveness of the audit committee does not have a significant effect on the delay in the audit report. Also, among the characteristics of the auditor, the size of the auditor has a negative effect and the auditor's comment has a positive and significant effect on the delay in submitting the audit report, and the tenure has no effect on the delay in submitting the audit report.